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Art. 385 is opgeheven met ingang van 01.03.1999 (art. 34, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

(...)

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Art. 385 is van toepassing met ingang van het aanslagjaar 1992 (art. 286, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Indien, bij het oproepen van de zaak, een van de partijen verstek laat gaan niettegenstaande de griffie bij een ter post aangetekende brief een oproeping heeft gezonden aan de in het beroep opgegeven woonplaats, wordt er uitspraak gedaan op de conclusies van de andere partij.

Het arrest wordt in elk geval geacht op tegenspraak gewezen te zijn.

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